Filing Status

Use Publication 4012 to determine which Federal filing status the taxpayer is eligible to claim. The Federal filing status claimed by the taxpayer may be different from the filing status claimed on their Puerto Rico income tax return. The Married Filing Jointly filing status can be claimed on Form 1040 even if one of the spouses has exempt Puerto Rico income. Use Publication 1321 to determine your filing requirements if you are a bona fide resident of Puerto Rico and are eligible to exclude income from Puerto Rico on your U.S. income tax return.

If one spouse has exempt income and the other spouse has taxable income, the Married Filing Jointly filing status can still be used. However, itemized deductions or the standard deduction amount on the U.S. income tax return must be allocated to determine the allowable amount.